Holland Zhan Nederland Netwerkbelastingopslagintegratie

How will the Dutch tax authorities change?

The Dutch Tax Authorities will adjust their methods and intensity of monitoring to better match the level of tax control of the taxpayer. This means that audits will shift from reactive (tax audits over past years) to proactive (providing ‘assurance’ upfront).

What is a Dutch tax ruling practice?

The Dutch tax ruling practice has a 30-year track record and has given many international groups clarity on their tax position when setting up successfully in the Netherlands. This of course in the perspective of transparency and paying one's fair share.

How does dividend tax work in the Netherlands?

In the Netherlands, dividend tax is withheld by the distributing company at the moment the dividends are paid. The distributing company must file a dividend withholding tax return and pay the tax withheld to the Dutch Tax Authorities within one month of the distribution.

How can a tax Covenant be applied in the Netherlands?

In the Netherlands, a tax covenant can be applied through a qualified service provider for small and medium enterprises. PwC is one of the qualified service providers. Horizontal monitoring can be applied to various taxes, including corporate income tax, value added tax, customs, wage tax, and social security.

Can the Netherlands avoid double taxation?

The Netherlands has concluded more than 90 tax treaties for the avoidance of international double taxation. In case no treaty applies, the Netherlands often unilaterally provides for double tax relief. In addition, taxpayers may benefit from the favourable rules provided by EU directives and EU law.

How has the Netherlands implemented ATAD I?

The Netherlands has implemented ATAD I by introducing a CFC rule and an earnings stripping rule and slightly reforming its exit taxation rules for corporate income tax (CIT) purposes.